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All Journal Strategic: Journal of Management Sciences Glow: Jurnal Pengabdian Kepada Masyarakat
Eugenius Laluur
Akademi Pajak Maria Mediatrix
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Menalar Indikator yang Berkorelasi Terhadap Penerapan Tax Haven Benyamin Melatnebar Wuarmanuk; Yunia Oktari; Kito Kurniawan; Eugenius Laluur
Strategic: Journal of Management Sciences Vol 2 No 2 (2022): Strategic: Journal of Management Sciences
Publisher : Program Pascasarjana (S2-Ilmu Manajemen) Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v2i2.57

Abstract

This study uses the variables of transfer pricing, intangible assets, management compensation, and multinational companies to focus on the factors that influence the use of tax havens. This study aims to determine the determinants of the use of related companies in tax havens, specifically this study uses secondary data, namely the annual reports of all non-financial companies listed on the Indonesia Stock Exchange and subsidiaries listed in tax havens. 2017. This is a quantitative study using multiple regression analysis. The results of this study indicate that active transfer pricing activities and management compensation have a positive impact on the utilization of related companies in tax havens. The high activity of intangible assets and multinational companies does not have a significant impact on the utilization of related companies in the tax haven. The results of this study are to determine the indicators of the use of companies associated with taxpayers. Based on the results of the delay test, it is concluded that the operation of violent price transfers and management compensation has a positive effect on the use of affiliated companies in tax havens. The high performance of intangible assets and international companies has no significant impact on the use of affiliated companies in tax havens. The results of this study indicate the effect of transfer prices and management on the use of affiliated companies in tax havens. The results of this study can create a map of the company's behavior identified in the tax relationship
THE TRAINING ON THE IMPLEMENTATION OF PSAK 71 (FINANCIAL INSTRUMENTS) FOR THE ASSOCIATION OF YOUNG ACCOUNTANTS IN THE BANTEN REGION Benyamin Melatnebar; Eugenius Laluur
Glow: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2022): Glow: Jurnal Pengabdian Kepada Masyarakat
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/glow.v2i1.50

Abstract

Accounting as a process for recording, calculating, grouping, and classifying, processing and presenting transaction data. Accounting has many important aspects to discuss, there are even times every year every statement of financial accounting standards undergoes several changes. This Community Service activity aims to provide training on the application of PSAK 71 financial instruments for the Young Accountants Association of the Banten Region, especially students at various universities spread throughout the Banten area in order to understand the essence of PSAK 71 financial instruments, namely there are significant changes in classifying and measuring financial assets. How PSAK 71 makes an estimate for bad debts. The method used is teaching, tutorial and discussion methods. Presentation by explaining, namely participants were given material directly from the speaker about PSAK 71. Then also discussed PSAK 71 in terms of taxation and provided illustrative examples related to calculating allowance for impairment allowances using Expected Credit Loss (ECL). The results of this community service were marked by the enthusiasm and ability of the participants for the presentation of the theory presented, the participants were quite critical and asked many questions. Simulation practice to calculate the benefits of trade receivables and impairment of trade receivables. The results of this community service activity in the form of a webinar are expected to be useful for students of accounting study programs, especially at various universities in the Banten area.
Menalar Indikator yang Berkorelasi Terhadap Penerapan Tax Haven Benyamin Melatnebar Wuarmanuk; Yunia Oktari; Kito Kurniawan; Eugenius Laluur
Strategic: Journal of Management Sciences Vol. 2 No. 2 (2022): Strategic: Journal of Management Sciences
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v2i2.57

Abstract

This study uses the variables of transfer pricing, intangible assets, management compensation, and multinational companies to focus on the factors that influence the use of tax havens. This study aims to determine the determinants of the use of related companies in tax havens, specifically this study uses secondary data, namely the annual reports of all non-financial companies listed on the Indonesia Stock Exchange and subsidiaries listed in tax havens. 2017. This is a quantitative study using multiple regression analysis. The results of this study indicate that active transfer pricing activities and management compensation have a positive impact on the utilization of related companies in tax havens. The high activity of intangible assets and multinational companies does not have a significant impact on the utilization of related companies in the tax haven. The results of this study are to determine the indicators of the use of companies associated with taxpayers. Based on the results of the delay test, it is concluded that the operation of violent price transfers and management compensation has a positive effect on the use of affiliated companies in tax havens. The high performance of intangible assets and international companies has no significant impact on the use of affiliated companies in tax havens. The results of this study indicate the effect of transfer prices and management on the use of affiliated companies in tax havens. The results of this study can create a map of the company's behavior identified in the tax relationship
Co-Authors Benyamin Melatnebar Benyamin Melatnebar Wuarmanuk Kito Kurniawan Melatnebar, Benyamin Yunia Oktari